FAC Explorer

Finding 3756 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-12-08
Audit: 5922
Organization: Lac Courte Oreilles Ojibwa Community College (WI)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The University failed to provide necessary documentation (Certificate of Indian Blood) for three students, impacting eligibility for federal funding.
  • Impacted Requirements: Compliance with Title 25, U.S.C., section 1801(a)(7) for accurate calculation of the Indian Student Count.
  • Recommended Follow-Up: Establish a policy for better record retention to ensure all required documents are maintained and accessible.

Finding Text

2023-002: Eligibility Requirement Federal Program information: Funding agency: U.S. Department of the Interior - Bureau of Indian Affairs Title: Assistance to Tribally Controlled Colleges and Universities AL number: 15.027 Award year and number: July 1, 2022 – June 30, 2023 Criteria – Title 25, U.S.C., section 1801(a)(7) defines “Indian Student Count” for the purposes of the calculation used in awarding funds for Assistance to Tribally Controlled Colleges and Universities. Condition – The University was not able to produce a Certificate of Indian Blood for three students in our sample of twenty-five. Cause - The University has had turnover in the Registrar position and was unable to locate these documents during the audit. Effect – As required by the grant, the University should be keeping official documentation to support its Indian Student Count. Recommendation - We recommend that management and those charged with governance create a policy to allow for proper record retention of documents used in supporting the Indian Student Count. Management's Response – The University agrees with the finding and will develop a policy for record retention.

Corrective Action Plan

The Lac Courte Oreilles Ojibwe University (LCOOU) has currently implemented an admissions procedure to guarantee that all self-identified United States (US) federally recognized American Indian/Alaska Native (AI/AN) students’ documentation of tribal enrollment is verified, collected, and secured. All students that apply to the institution who self-identify and are affiliated with a US federally recognized tribe, band or nation must provide verification of tribal enrollment to be fully admitted as an LCOOU student. If this documentation is not provided, students can still register; however, will not be included in the annual Indian student count submitted to the Bureau of Indian Education. All continuing students who have matriculated to the institution with a self-identified tribal affiliation will be reviewed to confirm that all tribal enrollment documentation is collected and securely stored. The LCOOU Registrar’s office will closely monitor student’s files throughout the academic year to make certain all files are completed.

Categories

Eligibility

Other Findings in this Audit

  • 580198 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.031 Higher Education_institutional Aid $2.24M
15.028 Tribally Controlled Community College Endowments $1.84M
84.063 Federal Pell Grant Program $513,224
15.027 Assistance to Tribally Controlled Community Colleges and Universities $461,509
84.042 Trio_student Support Services $320,588
10.221 Tribal Colleges Education Equity Grants $233,421
10.500 Cooperative Extension Service $197,838
10.527 New Beginnings for Tribal Students $170,394
10.517 Tribal Colleges Extension Programs $158,566
84.425 Education Stabilization Fund $151,626
10.222 Tribal Colleges Endowment Program $119,510
84.048 Career and Technical Education -- Basic Grants to States $84,794
20.215 Highway Training and Education $64,299
93.587 Promote the Survival and Continuing Vitality of Native American Languages $58,447
45.311 Native American and Native Hawaiian Library Services $37,559
84.007 Federal Supplemental Educational Opportunity Grants $23,207
84.033 Federal Work-Study Program $17,546